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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) DIJB (Diponegoro International Journal of Business) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara PLAKAT : Jurnal Pelayanan Kepada Masyarakat Journal of Management and Bussines (JOMB) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT Jurnal Akuntansi Keuangan dan Bisnis Journal of Applied Business and Technology Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Finance and Accounting Research Research in Accounting Journal
Mimelientesa Irman
Institut Bisnis Dan Teknologi Pelita Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Juri ACOPI IBT Pelita Indonesia 2021 Dengan Tema ”Menciptakan Generasi Akuntan Milenial Di Era Pandemi” Mimelientesa Irman; Suharti Suharti; Anton Anton; Layla Hafni; Fadrul Fadrul; Andi Andi
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2021): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v1i1.1698

Abstract

Bentuk kegiatan ini adalah ACOPI (Accounting Olympiad) Institut Bisnis dan Teknologi pelita Indonesia yang diselenggarakan oleh BEM IBT Pelita Indonesia beserta dengan tema “Menciptakan Generasi Akuntan Milenial Di Era Pandemi”. Tujuan dari dilaksanakannya kegiatan ini adalah menciptakan peserta didik yang kompetitif, berintegritas, serta profesional dalam bidang akuntansi, menarik minat peserta didik SMA/SMK mengenai ilmu akuntansi,menjadi wadah penyaluran keterampilan kompetisi dalam bidang akuntansi dan memperkenalkan Institut Bisnis Dan Teknologi Indonesia pada umumnya, dan jurusan Akuntansi pada khususnya kepada peserta didik SMA/SMK.
Sosialisasi Entrepreneurship Award Tips dan Trik Jenis Usaha Yang Dapat Meraih Pemenang Tingkat Nasional Mimelientesa Irman; Novita Yulia Putri; Restu Hayati; Desi Mardianty; Lintang Nur Agia; Jansaris Othneil Purba; Syukri Hadi
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i1.3179

Abstract

The form of this activity is socialization of the Entrepreneurship Award as well as information on Tips and Tricks for Types of Businesses That Can Win EA Winners which are carried out on a National Level scale. This activity was carried out by the Riau Islamic University Career Center which invited lecturers from the Pelita Indonesia Business Institute, this invitation was established because IBTPI in 2021 and 2022 managed to win the Entrepreneurship Award. It is hoped that the socialization and information from resource persons (IBTPI lecturers) can motivate and create creative ideas for UIR students/I and also become winners in the EA 2023 later.
Workshop Peningkatan Kompetensi Guru Dalam Rangka Implementasi Kurikulum Prototype Teddy Chandra; Mimelientesa irman; Sarli Rahman; Achmad Tavip Junaedi; Johan Johan; Suharti Suharti; Fadrul Fadrul; Onny Setywan; Okalesa Okalesa; Pamuji Hari Santoso
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v2i1.2068

Abstract

Tujuan Revitalisasi SMK menindaklanjuti Inpres No. 9 Tahun 2016, Menteri Pendidikan dan Kebudayaan secara gamblang menginstrusikan untuk menyempurnakan dan menyelaraskan kurikulum SMK sesuai dengan kompetensi kebutuhan pengguna lulusan agar para lulusan mempunyai wawasan atau sikap kompetititf, seperti etika kerja (work ethic), pencapaian motivasi (achievement motivation), penguasaan (mastery), sikap berkompetisi (competitiveness), memahami arti uang (money beliefs), dan sikap menabung (attitudes to saving). Selain itu tujuan yang akan dicapai dengan adanya revitalisasi SMK ini adalah mengubah paradigma yang dulunya hanya mendorong untuk mencetak lulusan saja tanpa memperhatikan kebutuhan pasar kerja berganti menjadi paradigma mencari segala sesuatu yang berhubungan dengan pasar kerja mulai dari budaya kerja dan kompetensi yang diperlukan dalam pasar kerja dan mengubah pembelajaran dari supply driven ke demand driven, menyiapkan lulusan SMK yang adaptable terhadap perubahan dunia untuk menjadi lulusan yang dapat bekerja, melanjutkan, dan berwirausaha, (Hendarman, dkk, 2016:33)
Manajemen Laba Dan Kecurangan Laporan Keuangan: Industri Pariwisata Dan Rekreasi Di Indonesia Mimelientesa Irman; Silfi Putri Anjani; Yenny Wati
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.26500

Abstract

Purpose: The objective of this study was to determine the impact of financial target, financial leverage, financial stability, and company size on earnings management and their effect on financial reporting fraud in tourism and recreation industry companies traded on the Indonesia Stock Exchange for the 2017-2021 period. Methodology/approach: This study uses secondary data, namely data obtained indirectly. The sampling technique in this study used a purposive sampling technique. There were 90 observation samples of data obtained. The analytical method of this research uses descriptive analysis and several types of evaluation using SmartPLS software. Findings: From this reseaxch, it was concluded that only financial targets have a significant impact on earnings management and financial reporting fraud. Meanwhile, financial leverage, financial stability, and company size do not have a significant impact on earnings management and financial reporting fraud. Earnings management has no significant impact on financial reporting fraud. Practical implications: Investors can lessen the risk of poor firm performance by focusing not only on profit-oriented financial data, but also on other investment-related data. Originality/value: This research analyzes the most recently published concerns raised in the literature on fraud and earnings management. This study serves as a guideline for financial report readers when evaluating financial information and corporate performance.
PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2015-2018 Mimelientesa Irman; Sherin Tanili; Haugesti Diana; Linda Hetri Suriyanti
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8737

Abstract

The purpose of this research is to examine the effect of Financial Performance and Capital Structure to Firm Value in which Firm Size as moderating variable. Population of this research is 46 mining companies listed in Indonesia Stock Exchange period of 2015-2018. While the samples are 29 companies by using the purposive sampling method. The data analysis technique used is partial least square regression. The result of this research indicate that Financial Performance and Capital Structure have a positive effect on Firm Value. Firm Size cannot moderate the influence of Financial Performance and Capital Structure on the Firm Value.
Analysis of SMEs performance based on innovation practice, market orientation, and innovation barriers Rahman, Sarli; Suyono, Suyono; Setyawan, Onny; Irman, Mimelientesa
Diponegoro International Journal of Business Vol 6, No 2 (2023)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dijb.6.2.2023.77-89

Abstract

This study focuses on factors that can improve SME business performance, from a theoretical market-base view perspective, with a market orientation construct, and from a resource-base view theory, specifically from innovation resources, with a market orientation construct. In addition, this study also aimed to look at the factors that can hinder SMEs from carrying out innovation practices, and how these barriers affected the innovation practices and performance of SMEs. Through an online survey, collected of 352 answered of respondents analyze using Structural Equation Methods. From the results of the AMOS SEM analysis, it was found that market orientation directly affects the performance of SMEs without finding the mediating role of innovation practices. However, innovation practices can mediate the effect of innovation barriers on SME performance in a negative direction. The result of this study has theoretical and practical implications that will also be discussed.
JURI OPI (OLIMPIADE PELITA INDONESIA) MAGIC 5.0 INSTITUT BISNIS DAN TEKNOLOGI PELITA INDONESIA Irman, Mimelientesa; Anton, Anton; Yusrizal, Yusrizal; Suharti, Suharti; Fadrul, Fadrul
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i1.4466

Abstract

The form of this activity is OPI (Indonesian Pelita Olympics) Magic 5.0 at the Pelita Indonesia Institute of Business and Technology which was organized by BEM IBT Pelita Indonesia with the theme "Millennial Advancement Generating Innovative Creativity". Various competitions were held at this Olympics, including; Web Design Competition, Bazaar Competition, Poster Design, 4D Mading Competition and Accounting Olympiad. The Accounting Competition itself is expected to be a forum for channeling competitive skills in the field of accounting and introducing the Indonesian Institute of Business and Technology in general, and the Accounting major in particular to high school/vocational school students.
CSR, Good Corporate Governance, Corporate Value: Moderation of Financial Performance Wati, Yenny; Irman, Mimelientesa; Suharti; Suyono; Renaldo, Nicholas
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6064

Abstract

This research aimed to look into the effects of corporate social responsibility and good corporate governance on corporate value. In this study, which looked at three independent variables on corporate value, researchers used financial performance as a moderating variable. Secondary data sources for this study have been gathered from the IDX (Indonesian Stock Exchange) for the period 2018-2022, with manufacturing enterprises serving as the sample. This research was carried out utilizing WarpPLS, a data analysis method that employs partial least squares. Corporate social responsibility and good corporate governance boost the value of a corporation. The influence of corporate social responsibility and good corporate governance on corporate value can be moderated by financial performance. Corporations may enhance the way they perform to provide better value and raise stock returns. The study's findings can be used by investors to make informed investment decisions. Corporate social responsibility and good corporate governance policies are one approach for the company to provide a favorable signal to stakeholders and the market about its future survival prospects. Keywords: corporate value, corporate social responsibility, good corporate governance, financial performance
Green Intellectual Capital, Financial Performance, and Good Corporate Governance Wati, Yenny; Irman, Mimelientesa; Yusrizal; Anton; Renaldo, Nicholas
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 1 (2024): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i1.6267

Abstract

This study aims to determine the impact of green intellectual capital on financial performance. Researchers employ good corporate governance as a moderating element in studies that examine the impact of green intellectual capital on financial performance. Companies listed on the Indonesia Stock Exchange (IDX) that participated in the PROPER assessment for the 2019-2022 term are the secondary data sources for this research. This study was carried out with WarpPLS, which employs the partial least squares data analysis method. Green intellectual capital improves financial performance. The impact of green intellectual capital on financial performance can be moderated by good corporate governance. Many investors and stakeholders are currently excited about the prospects of green intellectual capital and good corporate governance. Investors can pay attention to companies that reveal more information than is required by law as a prerequisite, allowing them to receive as much information as they need to decide whether to continue investing or start investing in lucrative companies or not. The government can conduct a thorough examination of the influence of green intellectual capital on corporate performance and assist in the development of new green intellectual capital rules.
PENGARUH AUDIT TENURE, KOMPLEKSITAS OPERASI PERUSAHAAN, TOTAL ASET, SOLVABILITAS, DAN PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022 Irman, Mimelientesa; Candra, Sherly Alexa; Suriyanti, Linda Hetri
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 1 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i1.4272

Abstract

This study aims to determine the effect of audit tenure, complexity of company operations, total assets, solvency, and profitability on audit delay in non-primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research uses secondary data where the data obtained comes from the company's financial statements. The data collection technique in this study is purposive sampling technique. The number of samples in this study was 91 companies. The method of completing this research uses quantitative analysis techniques using SmartPLS software. From this study, it is concluded that the Audit Tenure variable has a negative effect on Audit Delay. As for the complexity of the company's operations, Total Assets, Debt to Asset Ratio (DAR), and Return on Asset (ROA) have no effect on Audit Delay. Penelitian ini bertujuan untuk mengetahui pengaruh audit tenure, kompleksitas operasi perusahaan, total aset, solvabilitas, dan profitabilitas terhadap audit delay pada perusahaan sektor barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Penelitian ini menggunakan data sekunder di mana data diperoleh berasal dari laporan keuangan perusahaan. Teknik pengumpulan data dalam penelitian ini adalah teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 91 emiten. Metode penyelesaian penelitian ini menggunakan teknik analisis kuantitatif dengan menggunakan software SmartPLS. Dari penelitian ini disimpulkan bahwa variabel Audit Tenure berpengaruh negatif terhadap Audit Delay. Sedangkan untuk Kompleksitas Operasi Perusahaan, Total Aset, Debt to Asset Ratio (DAR), dan Return on Asset (ROA) tidak berpengaruh terhadap Audit Delay.
Co-Authors Abel Iswara Achmad Tavip Junaedi Adriyanti Agustina Putri, Adriyanti Agustina Ahmad Zulkarnain Estu Andi Andi Andi Andi Angie Juventia Anton Anton Anton Anton Anton Aprila, Bord Nandre Astri Ayu Purwati Astri Ayu Purwati Budiyanto Budiyanto Candra, Sherly Alexa Darmasari, Ria Delvi Fransiska Desi Lestari Desi Mardianty Desinta Tania Tania Desnelita, Yenny Dewita, Isma Dian Wahyuni Dinda, Meivina Diputra, Dharma Okta Eddy, Pujiono Elisabeth Romatua Sinaga Erwin Agus Suhendra Estu, Ahmad Zulkarnain Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul, Fadrul Febriansyah, Erwin Felisia Thalia Fitriyani Fitriyani Fransisca, Luciana Gilang Satria Guinata Halim, Adi Gusman Hamzah Hamzah Hamzah, Muhammad Luthfi Harry Patuan Panjaitan Hasibuan, Rezki Purnama Sari Haugesti Diana Hendra Wijaya Hinggo, Hichmaed Tachta Imatul Khaira Irena Shannan Jessica Jansaris Othneil Purba Jayawarsa, A.A. Ketut Johan Johan Kitty Kitty Lanskyaris, Bruce Laras Salsabilla Layla Hafni Linda Hetri Suryani Linda Hetri Suryanti Lintang Nur Agia Lintang Nur Agia Lisa Fitrianis Lukas Lukas Mega Yuli Fujiana Muhammad Luthfi Hamzah Muhammad Rizki Nicholas Renaldo Noor, Murniati Novita Yulia Putri Nur Fadjrih Asyik Okalesa Okalesa Okalesa Okalesa Okalesa Okalesa Okalesa, Okalesa Onny Setiawan Onny Setywan Pamuji Hari Santoso Pratomo Aji Saputro Pujiono Pujiono Purnama, Intan Purwati, Astri Ayu Rahman, Sarli Restu Hayati Restu Hayati Ria Darmasari Rini Andrea Salleh, Mohd Fairuz Md. Salsabilla, Laras Santoso, Pamuji Hari Sari, Meylana Permata Sarli Rahman Sarli Rahman Sella, Tommy Setyawan, Onny Sherin Tanili Silfi Putri Anjani Silvi, Silvi Silvia Sari Sitompul Silvilia Iman Sari SRI RAHAYU Suci, Rama Gita Sugestih, Dea' Stri Suharti Suharti Suharti Suharti Suriati Suriati Suriyanti, Linda Hetri Suryati Suryati Susan Suwitho, Suwitho SUYONO Suyono Suyono Syahputra, Hidayat Syerli Lim Syukri Hadi Syukri Hadi Teddy Chandra Theresia Lidya Samosir Vincensius Reynata Viona Azani Viven Chandra Vivi Wulansari Wati, Yenny Winany Winany Yeni, Elfita Yenny Wati Yenny Wati Yenny Wati Yusrizal Yusrizal Yusrizal Yusrizal2, Yusrizal